Havermill Co. establishes a $370 petty cash fund on September 1. On September 30, the fund is replenished. The accumulated receipts on that date represent $85 for Office Supplies, $161 for merchandise inventory, and $34 for miscellaneous expenses. The fund has a balance of $90. On October 1, the accountant determines that the fund should be increased by $74. The journal entry to record the reimbursement of the fund on September 30 includes a:

A.) Credit to Merchandise Inventory for $161.

B.) Credit to Cash for $90.

C.) Debit Petty Cash for $280.

D.) Credit to Cash for $370.

E.) Debit to Office Supplies for $85.